§ 455C.2 — Refund values

Iowa § 455C.2

• Jurisdiction: Iowa
• Title XI: NATURAL RESOURCES
• Ch. 455C: BEVERAGE CONTAINERS CONTROL

Text

1. A refund value of five cents shall be paid by the consumer on each beverage container
sold in this state by a dealer for consumption off the premises. Upon return of the empty
beverage container upon which a refund value has been paid to a participating dealer or
redemption center and acceptance of the empty beverage container by the participating
dealer or redemption center, the participating dealer or redemption center shall return the
amount of the refund value to the consumer within a reasonable time not to exceed ten days.
2. a. In addition to the refund value provided in subsection 1, the distributor required to
accept the empty beverage containers under section 455C.3 shall provide reimbursement in
an amount that is one cent per container for containers accepted from a dealer agent and
three cents per container for containers accepted from a participating dealer or redemption
center. A dealer, dealer agent, or redemption center may compact empty metal beverage
containers with the approval of the distributor required to accept the containers.
b. A distributor who pays a handling fee for a beverage container that was sold for
consumption off the premises and that used to contain beer, including high-alcoholic
content beer, may claim a refund of the barrel tax established in section 123.136 paid by
the distributor in the amount of one cent for each such beverage container accepted by
the distributor. The department of revenue shall prescribe forms for a distributor to use to
claim a refund under this paragraph. Identifying information collected by the department of
revenue pursuant to this paragraph that can be used to identify a specific distributor shall be
considered confidential information pursuant to section 22.7, subsection 75.

Legislative History

[C79, 81, §455C.2]